Peru has published Resolution No. 000128-2021/SUNAT of 27 August 2021 in the Official Gazette, which postpones the initial effective dates for the requirement to issue electronic invoices (e-invoices) and other electronic receipts (e-receipts) for smaller taxpayers. As provided by Resolution No. 279-2019/SUNAT, taxpayers are required to implement the electronic issuance system (Sistema de Emisión Electrónica - SEE), with different effective dates depending on income. For larger taxpayers with annual income of at 75 least tax units (UIT) the effective date was set at 1 January 2021, while for smaller taxpayers later effective dates were set. Under Resolution No. 000128-2021/SUNAT of...